βIt seemed good to meβ¦ to write unto theeβ¦ most excellent Theophilusβ (Luke 1:3).
βThe former treatise have I made,Β O Theophilusβ¦β (Acts 1:1).
As you can see, both the Book of Luke and the Book of Acts were written by Luke to a man named Theophilus. Weβre not really sure who Theophilus was, since the Bible only mentions him in these two references. But all names have meanings, and in the Bible, the meaning of names often has spiritual significance. Of course, a Pastor used to joke that Theophilus got his name when he was born, and his father said, βThatβs the-awful-est looking kid Iβve ever seen!β
The name Theophilus actually means βFriend of God.β Thatβs significant, for in the Bible, only βAbrahamβ¦ was called the friend of Godβ (James 2:23 cf. 2 Chron. 20:7). So when Luke wrote his gospel to a man named Theophilus, thatβs one of the many ways God tells us that Lukeβs gospel is written to Jews, theΒ seedΒ of Abraham, the friend of God.
Now I know that thatβs not what most Christians believe. Most Christians think that Luke was writtenΒ for us, members of the Body of Christ, living in the dispensation of grace. But the Book of Luke describes the earthly life of the Lord Jesus, and Paul tells us that βJesus Christ was a ministerΒ of the circumcisionβ¦β (Rom. 15:8). So the Gospel of Luke is writtenΒ toΒ andΒ forΒ andΒ aboutΒ the Jews.
But if the Book of Acts isΒ alsoΒ written to Theophilus, that tells you thatΒ it tooΒ was written with the Jews in mind. Thatβs important to remember, for most Christians believe that the first two chapters of Acts areΒ notΒ a continuation of what had come before, but the start of something new. They believe it was the beginning of βthe church, which is His Bodyβ (Eph. 1:22,23).
But if Luke says that hisΒ firstΒ treatise was about βall that JesusΒ beganΒ to do and teachβ the Jews (Acts 1:1), then thisΒ secondΒ treatise must be about all that the LordΒ continuedΒ to do and teach the Jews βΒ through the twelve apostles.Β It is only after the Lordβs friends in the house of Israel stoned Stephen, showing that they refused to repent of wounding Him in the house of His friends (cf. Zech. 13:6), that Luke records how GodΒ interruptedΒ His ministry to Israel by saving Paul and sending him to the Gentiles.
That means thatΒ Paulβs conversion marks the beginning of the church of today, not Pentecost! And that means that the specific information you need to live your Christian life is found in his epistles. source